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					Instructions for the Microsoft Excel Templates

Be advised, the worksheet and workbooks are not protected.

Extensive detail and information is contained within the manual.

Striking the "F1" key or following the path "Windows>Excel Help" will invoke the Office Assistant and bring up one of
several help menus.

You should enter your name, course ID, date, and instructor's name into the cells at the top of the page.

Each page contains a page footer with a Page # of Page ## as well as time and date to assist in assembly of multiple pages.


Each worksheet contains the identification of the problem or exercise.

All formatting should have been accomplished to provide satisfactory presentation. See the text for additional assistance in
formating.

If more than one page is required by the problem, the page breaks are preset.

In general, the yellow highlighted cells are the cells which work and effort should be presented.

Place the proper account title in the cell where the word "Account title" appears on the template.

Place the value in the cell where the word "Value" or "Amount" appears on the template. A formula may be placed in some
of these cells.

Write a formula into cells where the word "Formula" appears. In these cells, an amount calculated can be entered. An amount
can be placed in these cells.

Place the explanation for the entry in the cell where the word "Text Explanation" appears on the template.

Insert the account number where "Acct Nbr" appears on the template during posting.

Insert the journal reference where "JOURN #" appears on the template during posting.

Insert the title in the cell where "TITLE" appears on the template.

The print area is defined to fit onto 8 1/2" X 11" sheets in portrait or landscape mode as required.

The gray filled cells define the perimeter of the problem and the print area.

The problem is formatted for whole dollars with comma separations (no cents) except where required.

The display may have "Freeze Pane" invoked so column titles remain visible during data entry.

Negative values may be shown as ($400) or -$400.

Consider using "Split" panes to assist in copy and paste of data.



                        eabbc89f-ed68-4618-bcec-88cbab5556eb.xls, Page 1 of 3, 3/24/20126:04 PM
Much of the exercises and problems can have data entered by the "look to" or "=A34" type formula where cell A34 contains
the data to be entered. This precludes typing and data entry errors.




                      eabbc89f-ed68-4618-bcec-88cbab5556eb.xls, Page 2 of 3, 3/24/20126:04 PM
Name:
Exercise:            Exercise E13-3
Course:
Date:

E13-3
Here is financial information for Ride Away Inc.
                                                                    December 31, 2007        December 31, 2006
                     Current assets                                           $128,000                    $80,000
                     Plant assets (net)                                         400,000                   360,000
                     Current liabilities                                         91,000                    65,000
                     Long-term liabilities                                      144,000                    90,000
                     Common stock, $1 par                                       138,000                   115,000
                     Retained earnings                                          155,000                   170,000

 Instructions:
Prepare a schedule showing a horizontal analysis for 2007 using 2006 as the base year.

                                                              RIDE AWAY INC.
                                                            Condensed Balance Sheet
                                                                 December 31
                                                                                                             Increase or (Decrease)
                                                        2007                      2006                  Amount                  Percentage
Assets
Current assets                                         Amount                     Amount                   Formula                 Formula
Plant assets (net)                                     Amount                     Amount                   Formula                 Formula
Total assets                                           Formula                    Formula                  Formula                 Formula

Liabilities
Current liabilities                                    Amount                     Amount                   Formula                 Formula
Long-term liabilities                                  Amount                     Amount                   Formula                 Formula
Total liabilities                                      Formula                    Formula                  Formula                 Formula
Stockholders’ Equity
Common stock, $1 par                                   Amount                     Amount                   Formula                 Formula
Retained earnings                                      Amount                     Amount                   Formula                 Formula
Total stockholders’ equity                             Formula                    Formula                  Formula                 Formula
Total liabilities and stockholders’ equity             Formula                    Formula                  Formula                 Formula




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